Review of Accounting and Finance: Volume 16 Issue 2

Bank earnings smoothing, audit quality and procyclicality in Africa: The case of loan loss provisions

Peterson K. Ozili

The purpose of this paper is to empirically examine whether the way African banks use loan loss provisions (LLP) to smooth earnings is influenced by capital market motivations and…

The market impact of the involvement of the EU/ECB/IMF in crisis-affected countries during the European sovereign debt crisis

Dimitrios V. Kousenidis

This paper aims to examine whether the release of news about policy interventions by the troika [European Union (EU)/the European Central Bank (ECB)/International Monetary Fund…

Latent semantic analysis of the FOMC statements

Panagiotis Mazis, Andrianos Tsekrekos

The purpose of this paper is to analyze the content of the statements that are released by the Federal Open Market Committee (FOMC) after its meetings, identify the main textual…

Stock return autocorrelation, day of the week and volatility: An empirical investigation on the Saudi Arabian stock market

Shah Saeed Hassan Chowdhury, M. Arifur Rahman, M. Shibley Sadique

The main purpose of this paper is to investigate autocorrelation structure of stock and portfolio returns in a unique market setting of Saudi Arabia, where nearly all active…

The effect of managerial stock ownership on the relationship between material internal control weaknesses and audit fees

Santanu Mitra, Bikki Jaggi, Talal Al-Hayale

The purpose of the study is to examine the effect of managerial stock ownership on the relationship between material internal control weaknesses (ICW) and audit fees.

Voluntary information disclosure and sell-side analyst coverage intensity

Amal Hamrouni, Ramzi Benkraiem, Majdi Karmani

This paper aims to investigate whether a high level of voluntary disclosure attracts sell-side analysts. In other words, the authors check whether the number of analysts following…